Change provisions relating to the state income tax deduction for members of the Nebraska National Guard

Summary

LB 998 amends Section 77‑2716 of Nebraska law to alter the way interest, dividends, net operating losses, refunds and other income items are added to or subtracted from federal adjusted gross income for state tax purposes. The changes modify the calculation of the state income‑tax deduction, including for members of the Nebraska National Guard. The bill was signed into law on April 14, 2026.

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